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Home/Legislation/Fringe Benefits Tax Assessment Act 1986/37C

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Fringe Benefits Tax Assessment Act 1986

37CKey principle

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#### 37C Key principle If an employer elects that this Subdivision applies, the taxable value of meal entertainment fringe benefits is to be calculated by reference to a 12 week register kept by the employer.

Previous section37BATaxable value using 50/50 split method Next section37CAElection by employer

Section 37C - Fringe Benefits Tax Assessment Act 1986 - Key principle — Zoe